Skip to content
V2487-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

IVA base imposable can be amended if transaction price changes after completion

A company asked whether it could amend the VAT taxable base of a 2008 urban development transfer, as the value of the resulting plots is lower than expected. The DGT confirms that amendment is permissible and outlines the procedures for correcting the VAT charges.

In 6 key points

Lifecycle

2021-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact